There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed.
Times 20-Jul-1995
Value Added Tax Act 1983 40(1)(n)
England and Wales
Appeal from – John Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995
VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing. . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 January 2023; Ref: scu.82533
A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible.
Gazette 27-Mar-1996, Gazette 08-Nov-1995, Times 20-Oct-1995, Ind Summary 13-Nov-1995
England and Wales
Appeal from – House (T/A P and J Autos) v Commissioners of Customs and Excise QBD 7-Jan-1994
A VAT assessment issued by the Commissioners may cover several periods if the figures are calculable. . .
Lists of cited by and citing cases may be incomplete.
Updated: 20 December 2022; Ref: scu.81493
The Commissioners claim was founded in an alleged conspiracy from a ‘missing trader intra-community fraud’ amounting to andpound;96 million.
Held: Section 423 had extra territorial effect.
David Richards J
[2010] EWHC 1799 (Ch), [2011] BPIR 59
England and Wales
Cited – Regalway Care Ltd v Shillingford and others ChD 25-Feb-2005
Applications to vary freezing order. Blackburne J set out a description of the workings of missing trader intra-community VAT carousel frauds. . .
Cited – Bilta (UK) Ltd and Others v Nazir and Others ChD 30-Jul-2012
The company was said to have engaged in a fraud based on false European Trading Scheme Allowances, and had been wound up by the Revenue. The liquidators, in the company name, now sought recovery from former directors and associates.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 December 2022; Ref: scu.420810
VAT – input tax – MTIC – appeal dismissed.
[2013] UKFTT 790 (TC)
Updated: 17 November 2022; Ref: scu.472772
Campaigning and related public relations activities of society properly part of the business activities and input tax reclaimable.
Times 04-Feb-1998
Value Added Tax Act 1983 47(2)(a)
England and Wales
Updated: 14 November 2022; Ref: scu.79369
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement.
Times 10-Dec-1997, [1998] STC 111
Value Added Tax Act 1983 Sch 6 Group 5
England and Wales
Appeal from – Commissioners of Customs and Excise v Civil Service Motoring Association Ltd Admn 24-Jan-1997
. .
Cited – Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise CA 11-Dec-2002
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members.
Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the . .
Appealed to – Commissioners of Customs and Excise v Civil Service Motoring Association Ltd Admn 24-Jan-1997
. .
Lists of cited by and citing cases may be incomplete.
Updated: 13 November 2022; Ref: scu.79324
ECJ Tax legislation – Value added tax – Article 47 of Directive 2006/112/EC – Place where a service is supplied – Service connected with immovable property – Storage of goods
Kokott AG
C-155/12, [2013] EUECJ C-155/12
Opinion – Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO ECJ 27-Jun-2013
ECJ VAT – Directive 2006/112/EC – Articles 44 and 47 – Place where taxable transactions are deemed to be carried out – Place of supply for tax purposes – Concept of ‘supply of services connected with immovable . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 November 2022; Ref: scu.470792
[2003] STC 433, [2002] EWHC 2870 (Ch)
EC 6th Council Directive 77/388/EEC, VAT Act 1994 31
England and Wales
Updated: 12 November 2022; Ref: scu.467210
The court was asked whether the EU law doctrine of abuse of law applies in circumstances where the respondent taxpayer, Mr Newey, who had previously carried on a successful loan-broking business in partnership in the United Kingdom under the trading name of ‘Ocean Finance’, took steps to incorporate and restructure the business in Jersey, outside the EU and outside the normal territorial scope of value added tax (‘VAT’).
[2018] EWCA Civ 791, [2018] BVC 19, [2018] STC 1054
England and Wales
Updated: 09 November 2022; Ref: scu.608725
VATA 1994 s73 – incomplete records – assessment to ‘best of their judgment’ – whether all relevant evidence taken into account – prolonged delays by taxpayer – appeal dismissed
[2012] UKFTT 638 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466217
FTTTX VAT- input tax – charity selling animals for fixed donations-following Gables Farm decision supplies found to be zero-rated- whether charity entitled to recover input relating to such supplies -yes – appeal allowed
[2012] UKFTT 437 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466020
ECJ Taxation – VAT – Directive 2006/112/EC – Right to deduction – Adjustment – Theft of goods
C-550/11ECLI:EU:C:2012:614, [2012] EUECJ C-550/11
European
Updated: 05 November 2022; Ref: scu.464811
Supply of prescription drugs is zero-rated allowing recoupment of input tax.
Times 11-Feb-1997
England and Wales
Updated: 05 November 2022; Ref: scu.79321
VALUE ADDED TAX – incorrect self-billed invoice – whether liability for understated tax is on the customer or the supplier – held it is on the supplier absent a notice under section 29 VATA – whether the assessment for the understated tax made on the supplier could be successfully appealed against on the basis that HMRC should have (but did not) exercise their power to serve notice under section 29 – held it could not – appeal dismissed
[2012] UKFTT 369 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462799
FTTTx Value Added Tax – Flat Rate Scheme – Trader seeking to withdraw retrospectively – permission refused by Respondents – Whether refusal ‘reasonable’ – Sections 83-84 Value Added Tax Act 1994 – Reg. 55 of VAT Regs. 1995 – Appeal dismissed
[2012] UKFTT 358 (TC)
Updated: 03 November 2022; Ref: scu.462773
FTTTx VAT – MTIC fraud – contra trading – whether fraudulent VAT evasion established – only in relation to some defaults – whether connection to fraud established – yes, both directly and through contra trader – whether Appellant should have known of the connection – yes – appeal dismissed
[2012] UKFTT 374 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462759
FTTTx VAT – Input Tax – The Appellant a ‘not for profit’ incorporated Society providing welfare and charitable services for sick and injured animals – Was the Appellant entitled to recover VAT on veterinary fees – No – The Pet Aid scheme was a non-economic activity – the veterinary supplies made to the pet owners not to the Appellant – Appeal dismissed
Judge Michael Tildesley OBE, Mohammed Farooq
[2012] UKFTT 362 (TC), [2012] STI 2521, [2012] SFTD 1142
England and Wales
Updated: 03 November 2022; Ref: scu.462758
FTTTx VAT – ASSESSMENT – Unexplained discrepancies between SAGE records and VAT returns – No evidence substantiating some of the Appellant’s input tax claims – Assessment derived from the figures in the SAGE records – HMRC’s assessment rational and reasonable – Misdeclaration penalty correctly calculated – no mitigating circumstances – Appeal dismissed
[2012] UKFTT 373 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462742
FTTTx VAT – supplies by a students’ union – was it run essentially voluntarily – no – output tax was properly payable and an appeal in respect of a reclaim for overpaid tax is dismissed.
[2012] UKFTT 331 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462749
Time limits. VAT repayment. Interest.
[2012] UKFTT 345 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462752
FTTTx VAT -Section 35 VAT Act 1994 – the DIY Refund Scheme- HMRC refused the claim by the Appellants for a VAT refund on the grounds that at the time the development took place the correct statutory planning permission was not in place – appeal dismissed
[2012] UKFTT 257 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462652
VAT PENALTY – section 60 Value Added Tax 1994 penalty- appellant’s dishonest repayment claim of pounds 60,038 – no invoices or other evidence to justify repayment – costs awarded against the appellant arising from her failure to respond to correspondence from the respondents or to attend the hearing.
[2012] UKFTT 226 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462646
Value Added Tax – Whether capital costs, incurred by the Appellant, were directly and immediately related to supplies made by the Appellant, so as to rank as deductible input tax – how supplies under a licence, rather than a lease or sub-lease were treated for VAT purposes – how to deal with a relatively minor category of supplies made by the Appellant to its parent company – decision in principle – Appeal allowed
[2012] UKFTT 170 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462614
FTTTx VAT: penalty surcharge; extra statutory concessions correctly applied; alleged delays in banking cheques for VAT; calculation of penalty; Appellant claims unaware of inclusion in the penalty surcharge regime
[2012] UKFTT 218 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462631
VAT – dishonest evasion penalty – recovery from company officer – dishonest evasion of company admitted – whether conduct giving rise to penalty attributable to Appellant’s dishonesty – held yes – appeal dismissed
[2012] UKFTT 173 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462639
VAT – input tax – insufficient evidence to justify claim – appeal dismissed.
[2012] UKFTT 201 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462593
Default surcharge – change in relationship with major customer – impact on cash flow – possible illness of accountant – reasonable excuse – no – appeal dismissed
[2012 UKFTT 175 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462581
ECJ Reference for a preliminary ruling First and Sixth VAT directives – Principles of fiscal neutrality and proportionality – Rules concerning rounding of amounts of VAT Rounding down per item
[2008] EUECJ C-484/06, C-484/06
European
Opinion – Koninklijke Ahold v Staatssecretaris van Financi ECJ 24-Jan-2008
(Opinion) The court considered the application of rounding procedures to VAT. Two issues arose: whether rounding was to be applied on a per item or per receipt basis and whether the matter was governed by national or Uuropean laws.
Held: There . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 November 2022; Ref: scu.460497
A dishonest failure to register for VAT is caught by the penalty provisions as ‘any act’.
Times 15-Aug-1996
England and Wales
Updated: 31 October 2022; Ref: scu.79400
The limitation period on recovery by Commissioners runs from date of return, not the accounting period.
Times 08-Aug-1996, [1996] STC CA 1105
Value Added Tax Act 1983 Sch 7 para 4(5)
England and Wales
Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995
Assessment to be for time entitlement to input arose, not period when deducted. . .
Appealed to – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995
Assessment to be for time entitlement to input arose, not period when deducted. . .
Cited – DFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 October 2022; Ref: scu.79377
Appeal by the Commissioners of Customs and Excise from a judgment of Mr. Justice Dyson when he dismissed an appeal by the taxpayer, British Telecommunications Plc (‘BT’), from a decision of a Value Added Tax Tribunal which discharged an assessment to output tax. The appeal raises a question of general importance both in the United Kingdom and in other Member States on the common system of value added tax upon which there is as yet no decision of the European Court of Justice.
The case is concerned with the liability to output tax of a taxable trader who makes continuous supplies of goods or services and invoices and receives payment from customers at periodic intervals in the course of a continuing contractual relationship with the customer. Such arrangements are commonplace, particularly in relation to the supply of utilities, though they are not confined to such cases.
Nourse, Millett, Tucker LJJ
[1996] STC 818, [1996] EWHC 384 (QB)
England and Wales
Updated: 31 October 2022; Ref: scu.465693
VAT was not payable on overpayments by customers which were retained and then set off against later accounts to the same customers.
Gazette 30-May-1996, Times 14-May-1996
England and Wales
Updated: 31 October 2022; Ref: scu.79371
Property company receiver liable to pay VAT collected on rents to Commissioners.
Times 23-Feb-1995, Ind Summary 01-May-1995
England and Wales
Appeal from – Sargent v Commissioners of Customs and Excise ChD 18-Nov-1993
VAT in rents received by receiver was payable to customs. The receiver is a VAT taxable person even if he is appointed under a floating charge. . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 October 2022; Ref: scu.89008
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances.
Times 14-Dec-1994, Gazette 15-Feb-1995
England and Wales
Appealed from – Commissioners of Customs and Excise v Le Rififi Ltd QBD 2-Aug-1993
One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails. . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 October 2022; Ref: scu.79334
VAT which had been imposed by UK on gaming machines was compatible with the EC Directive.
Times 24-Feb-1994, Ind Summary 28-Feb-1994
England and Wales
Updated: 26 October 2022; Ref: scu.87658
The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement.
Ind Summary 24-Oct-1994, [1995] STC 279
England and Wales
Appeal from – Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise QBD 25-Oct-1993
A taxpayer accepting the Scheme H calculation basis cannot reclaim overpayments. . .
Cited – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2022; Ref: scu.81093
VAT was to be charged on the price as sold to unregistered agents, not on the open market value of goods.
Times 01-Jun-1994, Independent 03-Jun-1994
England and Wales
Updated: 26 October 2022; Ref: scu.80542
The services of a company representing an unrecognized nation may be chargeable. The court must consider ‘what is the true and substantial nature of the consideration given for the payment’.
Nolan LJ
Ind Summary 13-Sep-1993
England and Wales
Cited – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2022; Ref: scu.78490
The offence of VAT evasion can be proved without the need to show an intent to make a permanent default.
Gazette 16-Dec-1994
Value Added Tax Act 1983 3991)
England and Wales
Updated: 25 October 2022; Ref: scu.88433
A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had given a wide meaning to the word ‘defective’ in section 5(1) so as to render indictments capable of deciding the issue that properly should be determined between the Crown, on the one hand, and the defendant on the other’.
Times 08-Dec-1998
Value Added Tax Act 1994 72(8), Indictments Act 1915 5(1)
England and Wales
Cited – Regina v Alibhai and Others CACD 30-Mar-2004
The defendants appealed against their convictions for conspiracy to manufacture and distribute counterfeit Microsoft products. They said that inadequate disclosure had been provided by Microsoft. The principal witness was a participating informant . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 October 2022; Ref: scu.88113
Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability.
Times 13-Dec-1994, [1995] STC 217
Value Added Tax Act 1983 39(1)
England and Wales
Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004
VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 October 2022; Ref: scu.86522
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Shortage of funds – Appellant factored debts on basis that it could draw down amounts required to pay VAT – Appellant notified debt-factor of intention to draw down but received payment from debt-factor seven minutes late – Appellant unable to meet 3.30pm deadline for payment to Commissioners – Whether delay in receiving payment from debt-factor foreseeable – No – Whether reasonable excuse for late payment of tax – Yes
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Appellant had team of two individuals to arrange electronic transfers – Senior member of team unexpectedly absent on account of son’s illness – Junior member of team failed to activate payment by 3.30pm on the due date – Whether reasonable excuse – Yes
[2004] UKVAT V18900
England and Wales
Updated: 13 October 2022; Ref: scu.221133
Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment.
Times 15-Jul-1997
Value Added Tax Act 1994 72(1) 72(3)
England and Wales
Updated: 11 October 2022; Ref: scu.86807
‘Evasion’ means not paying when falling due – it does not import a requirement to establish a permanent intention.
Ind Summary 23-Jan-1995
England and Wales
Updated: 08 October 2022; Ref: scu.86521
VAT prosecutors should allege particular complaints if possible, not general.
Times 12-Mar-1996
Value Added Tax Act 1983 39(1) 39(2) 39(3)
England and Wales
Updated: 08 October 2022; Ref: scu.86376
FTTTx VAT – Bed and Breakfast business carried on by one Appellant who is also partner in farm with other Appellant – Self-catering accommodation part of farm business – Direction to treat both business as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) – Whether direction reasonably made – Yes-Appeal dismissed
[2011] UKFTT 865 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.450933
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice departing from the legislative provisions – ‘Due diligence’ defence
C-260/10, [2011] EUECJ C-260/10
European
At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] . .
See Also – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At ECJ (1) – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
At ECJ (1) – HM Revenue and Customs v The Rank Group Plc CA 30-Oct-2013
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from . .
At ECJ (1) – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 September 2022; Ref: scu.448354
ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions
C-524/10, [2011] EUECJ C-524/10
European
Opinion – Commission v Portugal C-524/10 ECJ 8-Mar-2012
Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate . .
Lists of cited by and citing cases may be incomplete.
Updated: 20 September 2022; Ref: scu.444663
Order
[2016] UKUT 333 (TCC)
England and Wales
Updated: 19 September 2022; Ref: scu.567367
FTTTx VALUE ADDED TAX – bed and breakfast carried on from farmhouse by one appellant, and a farming business carried on by that appellant, her husband and son in partnership – direction to treat appellants as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) -whether direction reasonably made – no – appeal allowed.
[2011] UKFTT 469 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443169
Value Added Tax – Request for voluntary registration refused to an intending trader – Supplies intended to be made of second-hand cars from Spain to other European countries (principally Germany and Italy, and not the UK) – Whether a business was currently being conducted – Appeal allowed
[2011] UKFTT 465 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443163
Section 80 VATA 1994 – Section 121 Finance Act 2004 – whether a claim was made within time – appeal dismissed
[2011] UKFTT 406 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443156
VAT – Penalty for failure to notify obligation to register – section 67 VATA 1994 – Appellants applied to be registered for VAT on the basis of TOGC and estimated turnover above threshold – subsequently made nil VAT returns and applied to deregister on basis that business in fact transferred to a separate company so that they had never traded – held that no such transfer took place and VAT registration was required – penalty upheld
[2011] UKFTT 222 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443012
VALUE ADDED TAX – claim to deduct as input tax the VAT charged on the supply of a motor car, business entertainment expenditure and expenditure on clothing and ‘meals/trips’ – the motor car was acquired with the intention that it would be used exclusively for the purposes of the Appellant’s business but no legal or physical restraint was put on its use to prevent it being used for private use – the motor car was therefore made available for private use following Customs and Excise Commissioners v Upton (t/a Fagomatic) and the claim in respect of it failed pursuant to the VAT (Input Tax) Order 1992, paragraph 7 – likewise the claim in respect of business entertainment expenditure failed pursuant to paragraph 5 of the same Order – but the claims in respect of clothing and ‘meals/trips’ were allowed as being relative to goods or services used or to be used for the purposes of the Appellant’s business – appeal allowed in part
[2011] UKFTT 292 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443046
Customs duty and import VAT – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – correct customs debtor – entry details – Articles 59, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal allowed
[2011] UKFTT 308 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443019
Reference to Europe.
[2011] UKFTT 67 (TC)
England and Wales
Reference From – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 September 2022; Ref: scu.442782
ECJ Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax payable on the manufacture, assembly, admission or import of vehicles.
C-106/10, [2011] EUECJ C-106/10
European
Updated: 17 September 2022; Ref: scu.442295
A travel agent sold holidays at a discount, but still paid the full list price to the tour operator. The tour operator remained liable for VAT on the full price as paid to him. The discount was entirely between the travel agent and his client.
Times 25-Jul-2000, Gazette 20-Jul-2000
England and Wales
Updated: 13 September 2022; Ref: scu.79384
Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.
[2011] UKUT B6 (TCC), [2011] STI 640
England and Wales
Updated: 13 September 2022; Ref: scu.440809
Value Added Tax – under-declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to ‘cash ups’ – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.
[2011] UKUT 111 (TCC), [2011] STC 1457, [2011] BVC 1623, [2011] STI 1216
England and Wales
Updated: 13 September 2022; Ref: scu.440815
ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations.
C-107/10, [2011] EUECJ C-107/10
European
Updated: 12 September 2022; Ref: scu.439753
ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.
C-453/09, [2011] EUECJ C-453/09
European
Updated: 12 September 2022; Ref: scu.439751
ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.
C-441/09, [2011] EUECJ C-441/09
European
Updated: 12 September 2022; Ref: scu.439750
ECJ Taxation – VAT – Sixth Directive 77/388/EEC – Articles 5 and 6 – Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ – Supply of food or meals for immediate consumption from snack stalls or mobile snack bars – Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption – Party catering service – Annex H, category 1 – Interpretation of the term ‘foodstuffs’.
[2011] EUECJ C-501/09
Updated: 04 September 2022; Ref: scu.430699
ECJ Taxation – VAT – Sixth Directive 77/388/EEC – Articles 5 and 6 – Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ – Supply of food or meals for immediate consumption from snack stalls or mobile snack bars – Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption – Party catering service – Annex H, category 1 – Interpretation of the term ‘foodstuffs’.
K. Lenaerts, P
[2011] EUECJ C-497/09, [2011] STC 1221, [2011] STI 745
Sixth Directive 77/388/EEC 5 6
Updated: 04 September 2022; Ref: scu.430697
ECJ Taxation – VAT – Sixth Directive 77/388/EEC – Articles 5 and 6 – Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ – Supply of food or meals for immediate consumption from snack stalls or mobile snack bars – Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption – Party catering service – Annex H, category 1 – Interpretation of the term ‘foodstuffs’.
C-502/09, [2011] EUECJ C-502/09
Updated: 04 September 2022; Ref: scu.430700
ECJ Taxation – VAT – Sixth Directive 77/388/EEC – Articles 5 and 6 – Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ – Supply of food or meals for immediate consumption from snack stalls or mobile snack bars – Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption – Party catering service – Annex H, category 1 – Interpretation of the term ‘foodstuffs’.
[2011] EUECJ C-499/09
Updated: 04 September 2022; Ref: scu.430698
VAT – agents’ commissions in respect of third party purchases paid in cash by mail order companies – whether directly applicable right under Second Directive to retrospective reduction in consideration for goods supplied between 1 April 1973 and 31 December 1977 – whether question to be referred to the ECJ
Remedy – whether directly effective EU right to compound interest – whether satisfied by payment in accordance with s 78 VATA – binding effect of John Wilkins – whether EU law requires the remedy to be available under VATA and enforceable in the Tribunal – whether questions to be referred to the ECJ – Littlewoods
[2011] UKFTT 31 (TC)
England and Wales
Updated: 01 September 2022; Ref: scu.428225
VAT – MTIC – whether transactions connected with the fraudulent evasion of VAT – yes – whether Appellant knew or should have known this – yes
[2011] UKFTT 9 (TC)
England and Wales
Updated: 01 September 2022; Ref: scu.428218
VALUE ADDED TAX – Supplies of ferret food – whether zero-rated as supplies of animal feeding stuffs under general item 2 of Group 1, Schedule 8, VATA or standard-rated pursuant to excepted item (6) of that Group as being supplies of ‘pet foods’ – whether ferrets are pets – held that ferrets are a pet species notwithstanding that a minority of ferrets kept in the UK are working ferrets and not pets – held that the supplies were intended by the Appellant for feeding ferrets generally and were therefore supplies of pet food – appeal dismissed
[2011] UKFTT 19 (TC)
England and Wales
Updated: 01 September 2022; Ref: scu.428226
Value Added Tax – VAT Regulations 1995, Regulation 134 – Zero Rated Supply – whether conditions met of supply to a person in another member state – supply of car – identity of car disguised or missing – condition met. Appeal allowed.
[2011] UKFTT 5 (TC)
England and Wales
Updated: 01 September 2022; Ref: scu.428208
Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.
[2009] UKUT 175 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428188
Partial exemption Special Method of attribution of residual input tax
[2010] UKUT B21 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428178
VAT – input tax – disallowance – whether there had actually been any supply of services to which the relevant VAT invoices related – held in part no, and to that extent the input VAT should be disallowed – whether the remaining input VAT should be disallowed for failure to provide other evidence of the charge to input VAT subsequently required by HMRC under the proviso to Regulation 29(2) VAT Regulations 1995 – held the enquiries raised by HMRC did not amount to a ‘direction’ under that proviso but in any event no such direction could be made after the right to deduct had arisen – principle of legal certainty would be infringed – appeal allowed in part
[2011] UKFTT 10 (TC)
England and Wales
Updated: 01 September 2022; Ref: scu.428212
UTTC Procedure – Transfer of functions of VAT Tribunal to First-tier Tribunal. Procedure – Discretion to apply 1986 Rules in place of 2009 Rules-whether to apply Rule 26(4) of 1986 Rules. Procedure – Application to set aside dismissal of VAT appeals after failure of prior application not attended by the applicant.
[2010] UKUT 176 (TCC), [2010] STI 1755, [2010] STC 1882, [2010] BVC 1526
England and Wales
Updated: 01 September 2022; Ref: scu.428154
Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994
[2010] UKUT 360 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428167
UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1)
[2010] UKUT 115 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428150
This is an appeal against part of the decision of Mr Colin Bishopp sitting as a judge of the First Tier Tribunal (Tax) released on 15th July 2009, in proceedings by way of two conjoined appeals against the disallowance of the recovery of input tax paid by Grimsby College Enterprises Limited (‘the Company’) in connection with the construction and equipping of a new engineering centre
[2010] UKUT 141 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428156
The Revenue had challenged a decision by the FTTTx to bar it from defending an appeal as to VAT liability. It had failed first to meet procedural time limits and on the issue of an unless order had failed to comply. The Revenue challenged the ability of the FTTTx to debar it from defending.
Held: The revenue’s appeal failed. The FTTTx faced a difficult binary choice, a draconian barring or allowing the Revenue to escape its failures: ‘I do not consider that it was on the wrong side of the line, given the combination of the nature and extent of HMRC’s failure to reply to BPP’s request, the length of the delay in rectifying the failure and the length of the consequential delay to the proceedings, the absence of any remedy to compensate BPP for the delay, and the absence of any explanation or excuse for the failure, coupled with the existence of other failures by HMRC to comply with directions.’
Lord Neuberger, President, Lord Clarke, Lord Sumption, Lord Reed, Lord Hodge
[2017] UKSC 55, [2017] 1 WLR 2945, [2017] STC 1655, [2017] BVC 36, [2017] 4 All ER 756, [2017] STI 1742, UKSC 2016/0069
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 20170627 am video
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 8
England and Wales
At FTTTx – BPP University College of Professional Studies v Revenue and Customs FTTTx 1-Jul-2014
FTTTx HMRC directed to provide further and better particulars – unless order breached – whether HMRC should be barred – whether Mitchell applies – HMRC barred. . .
At UTTC – Revenue and Customs v BPP Holdings Ltd and Others UTTC 3-Oct-2014
PROCEDURE – HMRC barred from further participation – FTT rule 8 – whether FTT applied correct principles – no – whether FTT’s decision outside reasonable exercise of judicial discretion – yes – decision set aside and remade – no barring order . .
At CA – BPP Holdings v Revenue and Customs CA 1-Mar-2016
HMRC had been debarred from further participation in the proceedings. BPP provided training courses, and the issue was as to the chargeability to VAT of books supplied between companies in the group. In the proceedings, HMRC repeatedly failed to . .
Cited – Mitchell MP v News Group Newspapers Ltd CA 27-Nov-2013
(Practice Note) The claimant brought defamation proceedings against the defendant newspaper. His solicitors had failed to file his costs budget as required, and the claimant now appealed against an order under the new Rule 3.9, restricting very . .
Cited – Walbrook Trustee (Jersey) Ltd and others v Fattal and others CA 11-Mar-2008
Applications between consortium members as to management of apartment block.
Lawrence Collins LJ said: ‘ . . an appellate court should not interfere with case management decisions by a judge who has applied the correct principles and who has . .
Cited – Mucelli v Government of Albania (Criminal Appeal From Her Majesty’s High Court of Justice) HL 21-Jan-2009
The House was asked whether someone who wished to appeal against an extradition order had an obligation also to serve his appellant’s notice on the respondent within the seven days limit, and whether the period was capable of extension by the court. . .
Cited – Jones v First Tier Tribunal and Another SC 17-Apr-2013
The claimant had been injured when a lorry driver swerved to avoid hitting a man who stood in his path. He said that the deceased’s act of suicide amounted to an offence of violence under the 1861 Act so as to bring his own claim within the 2001 . .
Cited – Denton and Others v TH White Ltd and Others CA 4-Jul-2014
(De Laval Ltd, Part 20 defendant) (Practice Note) Several parties applied for relief from sanctions, having been refused at first instance:
Held: The court identified a three stage process. It should first calculate the seriousness and or . .
Cited – Thevarajah v Riordan and Others SC 16-Dec-2015
The defendants had failed to comply with an ‘unless’ order requiring disclosure, and had been first debarred from defending the cases as to liability. They applied to a second judge who granted relief from sanctions after new solicitors had complied . .
Cited – Hysaj v Secretary of State for The Home Department CA 16-Dec-2014
Applications for extensions of time to file an appeal should be taken the same as for applications for relief from sanctions, and should attract the same rigorous approach. There is no good reason to have a different approach for public law cases. . .
Cited – Prince Abdulaziz v Apex Global Management Ltd and Another SC 26-Nov-2014
The appellant was involved in very substantial litigation with the respondents. As a member of the Saudi Royal family he said that by convention he was not allowed to sign a witness statement, and appealed inter alia against orders requiring him to . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 August 2022; Ref: scu.591174
FTTTx INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – no – whether company should have known of connection to fraud – no – appeal allowed
[2010] UKFTT 412 (TC)
England and Wales
Appeal from – HMRC v Greener Solutions UTTC 18-Jan-2012
UTCC INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – yes-appeal allowed
Greener Solutions sought repayment of the input tax incurred in respect of mobile telephones it had bought . .
Cited – Bilta (UK) Ltd and Others v Nazir and Others ChD 30-Jul-2012
The company was said to have engaged in a fraud based on false European Trading Scheme Allowances, and had been wound up by the Revenue. The liquidators, in the company name, now sought recovery from former directors and associates.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 August 2022; Ref: scu.426552
VAT – Default surcharge – no reasonable excuse – Appeal dismissed.
[2010] UKFTT 504 (TC)
England and Wales
Updated: 28 August 2022; Ref: scu.426643
Appeal against refusal of claim for refund of VAT under DIY Builder Scheme; 13 amp heat storage Aga; whether ‘electrical appliance’ ‘designed to heat space’ under Schedule 8 Group 5 Note 22; Appeal Refused.
[2010] UKFTT 421 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426595
FTTTx Application for leave to appeal out of time – VAT assessment made in 1980 – no reasonable grounds offered for late appeal and no reasonable prospect of appeal succeeding – Rule 5(3)(a) – no extension of time granted.
[2010] UKFTT 488 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426617
VAT – input tax – alleged MTIC fraud and contra-trading – fraud established – whether Appellant ‘knew or should have known’ – yes – it knew – appeal dismissed
[2010] UKFTT 431 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426591
MTIC fraud – whether Appellant ‘knew or ought to have known’ of fraud in deal chains – Kittel test as reviewed in Mobilx Ltd (In Administration) -v- HMRC[2010]EWCA Civ 517 – apparently conflicting evidence as to the deal chains – identification of HMRC’s loss – extent and relevance of due diligence by Appellant – commercial reality of transactions – appeal dismissed.
[2010] UKFTT 452 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426589
VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Appeals lodged almost 14 and 21 months out of time – whether there is an obligation on the Tribunal on such applications to consider the criteria in CPR 3.9(1) pursuant to Sayers v Clarke Walker – held there is no such obligation – held the relevant criterion in accordance with which the Tribunal’s discretion to extend time should be exercised is that such exercise should apply the overriding objective of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to deal with cases fairly and justly (see: rule 2(2)) – in the exercise of the discretion applying the overriding objective, the Tribunal balanced, on the one hand, its assessment of the Appellant’s culpability in delaying appealing and the prejudice to HMRC in terms of the public interest in good administration and legal certainty, and, on the other hand, the loss and injury which would be suffered by the Appellant if an extension of time was refused – held that on conducting this balancing exercise in the exceptional circumstances of the case the loss and injury which would be suffered by the Appellant if an extension were refused outweighed the Appellant’s culpability and the prejudice to HMRC – time to appeal extended accordingly – allocation of the appeals to the Complex category – time for HMRC to send or deliver their statement of case extended
[2010] UKFTT 449 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426587
VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Sch 8, Gp 1, excepted item 4
[2010] UKFTT 418 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426577
VAT – Do-It-Yourself Builders Scheme – whether a newly constructed dwelling attached to a pontoon permanently fixed to the land – which was designed to float or rest on the river bed could classed as a building for the purposes of Section 35 of the VAT Act 1994
[2010] UKFTT 462 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426569
Zero-rating; VAT on sales of donated items; Charities Acts 1993 and 2006; definition of ‘charity’; charitable status; section 30 VATA 1994 (Group 15, item 1 of Schedule 8); Public Notice 701/1
[2010] UKFTT 426 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426573
VALUE ADDED TAX – MTIC-sale of Urine Testing Strips- appellant’s repayment claim refused on grounds that the appellant knew or ought to have known that the transaction was part of an MTIC fraud – set off of pounds 6,372,415.99 and pounds 6,689,480.88 of VAT by two contra traders – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant argued ‘abuse of power’ HMRC failing to notify of potential fraud, which gave rise to a loss of the appellant’s ‘legitimate expectation’ – tribunal’s power to hear – yes – no ‘abuse of power’ or of the appellant’s ‘legitimate expectation’ – appeal dismissed
[2010] UKFTT 451 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426572
FTTTx Value Added Tax- Best Judgement – Claim for input tax – Wastage allowance too high – Insufficient evidence to support claim- assessment reasonable in circumstances – Appeal dismissed
[2010[ UKFTT 440 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426584
VAT – Exemption for supplies made without payment other than membership subscription to members by a non-profit-making organisation – whether the supplies were referable only to the aims of the organisation – item 1(e), Group 9, Schedule 9, VATA – held the supplies were referable only to the aims of the organisation notwithstanding that the motivation of the members in receiving them was different from the aims of the organisation – Expert Witness Institute v Customs and Excise Commissioners [2002] STC 42 followed – appeal dismissed
[2010] UKFTT 423 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426571